Running a business without tracking ATO due dates is a bit like hitchhiking across the galaxy without checking where your towel is. Technically possible, but unnecessarily risky. Between BAS, IAS, PAYG instalments, income tax returns, FBT, TPAR, super and trust distributions, there’s a steady stream of deadlines quietly shaping your cash flow and tax position.
This guide outlines the key ATO lodgement and payment due dates that affect most Australian small and medium-sized businesses — and what happens if you miss them. You’ll also see where timing creates opportunities: when to vary PAYG instalments, when super must reach the fund to stay deductible, and when trustees should sign distribution resolutions.
By the end, you’ll have a clear calendar of major deadlines and a practical case for having a fixed-fee tax agent like 42 Advisory manage the timetable so you can focus on running your business.
ATO deadlines influence:
Cash flow — BAS, PAYG instalments and super all impact working capital.
Deductibility — late superannuation may lose its tax deduction and attract the Superannuation Guarantee Charge (SGC).
Penalties — failure-to-lodge and general interest charges can apply when you miss deadlines.
Planning opportunities — timely variations and distributions can legitimately smooth your tax outcome.
The ATO sets due dates through legislation and published lodgement programs, such as those under the Taxation Administration Act 1953. Understanding this pattern allows you to plan ahead rather than react.
For most small businesses reporting quarterly, Business Activity Statements (BAS) are due as follows:
| Quarter | Period covered | Normal due date | 42 Advisory (Tax agent) lodgement & payment extension |
|---|---|---|---|
| Q1 | 1 July – 30 September | 28 October | 25 November |
| Q2 | 1 October – 31 December | 28 February | (no further extension – applies to all) |
| Q3 | 1 January – 31 March | 28 April | 26 May |
| Q4 | 1 April – 30 June | 28 July | 25 August |
If a due date falls on a weekend or public holiday, the next business day applies.
(Source: ATO – Due dates for lodging and paying your BAS)
These BAS cover GST, PAYG withholding, and (where applicable) PAYG instalments. The extra time through a registered tax agent applies if you’re on the agent’s client list and have a good lodgement history.
If your business has a GST turnover of $20 million or more, or you’ve elected monthly reporting, BAS are generally due on the 21st of the following month (e.g. July BAS due 21 August). No extensions apply for the monthly BAS.
Lodging through 42 Advisory means benefiting from ATO’s registered-agent concessions — giving you additional time to lodge and pay quarterly BAS. This improves cash-flow management and reduces late lodgement risk.
Our fixed-fee BAS service includes:
Lodgement under the extended tax-agent program;
Monitoring of ATO due dates and payment plans; and
Integration of BAS projections into your quarterly management reports.
An Instalment Activity Statement (IAS) is used mainly for:
PAYG income-tax instalments where you don’t lodge a full BAS; and/or
PAYG withholding where you’re not registered for GST.
The ATO issues IAS with the due date printed on the form. Standard quarterly PAYG instalment due dates align with BAS:
28 October
28 February
28 April
28 July
Monthly IAS are generally due 21 days after the month-end.
You can vary PAYG instalments if your expected tax for the year will differ from the ATO’s default calculation. Variations must be made on or before the instalment’s due date (ATO guidance: How to vary PAYG instalments). Accurate projections avoid interest charges for underestimation.
Example:
A consulting firm expects a 40 % profit drop. 42 Advisory models taxable income, lodges a PAYG variation with the next IAS, and reduces instalments to match — improving cash flow without breaching ATO rules.
Self-lodging taxpayers: 31 October following year-end.
Registered-agent clients with good lodgement history: extensions commonly up to 15 May.
Self-lodging: 31 October.
Small entities via tax agent: typically 15 May.
Large/medium entities: 15 January or 28 February, depending on ATO classification.
Large/medium trusts: 15 January.
Most small discretionary trusts (via agent): 15 May.
Prior-year late lodgers: 31 October.
Engaging 42 Advisory ensures your entities are added to our lodgement program early, securing available extensions and reducing last-minute pressure.
The FBT year runs 1 April – 31 March.
FBT return and payment (self-lodged): due 21 May.
Lodged electronically by tax agent: extended to 25 June.
Quarterly FBT instalments apply if annual FBT payable ≥ $3,000.
(See ATO – Lodging your FBT return and paying.)
Example:
A company providing car fringe benefits uses 42 Advisory’s June extension to finalise valuations calmly, avoiding late-lodgement penalties.
Businesses paying contractors in specified industries must lodge a TPAR by 28 August each year.
(ATO – Lodge your TPAR).
42 Advisory ensures contractor details, ABNs and GST data are captured correctly in your accounting system to simplify annual reporting.
| Quarter | Period covered | Payment due date |
|---|---|---|
| Q1 | 1 Jul – 30 Sep | 28 October |
| Q2 | 1 Oct – 31 Dec | 28 January |
| Q3 | 1 Jan – 31 Mar | 28 April |
| Q4 | 1 Apr – 30 Jun | 28 July |
Contributions must be received by the fund or clearing house by the due date to avoid SGC and preserve deductibility (ATO – Super payment due dates).
Employer contributions are deductible when received by the fund. Payments made too close to 30 June may clear in July, shifting the deduction to the next year.
42 Advisory reviews payroll timing to ensure June-quarter contributions are processed early and deductible in the intended year.
For discretionary trusts, trustees must make and document distribution resolutions by 30 June (or earlier if required by the trust deed) for the income to be validly distributed. Late or invalid resolutions may result in income taxed to the trustee at the top marginal rate.
42 Advisory assists with:
Drafting compliant resolutions;
Reviewing deeds; and
Scheduling trustee meetings before year-end
A registered tax agent like 42 Advisory brings every obligation into a single compliance calendar:
BAS/IAS & PAYG: preparation, review, and extended lodgement via the agent program.
Income tax returns: coordinated by entity type and due date.
FBT & TPAR: annual planning and reporting.
Payroll & super: ensuring SG payments are timely and deductible.
Trusts: distribution planning before 30 June.
Tax planning: pre-year-end meetings to align deductions and cash-flow.
With a structured schedule, you can focus on growth while we manage deadlines — towel optional.
List every entity and its obligations.
Map BAS, IAS, FBT, TPAR, super, and tax-return due dates.
Build a 12-month compliance calendar with internal cut-offs.
Automate reminders or delegate to your tax agent.
Review annually as your structure evolves.
Understanding ATO due dates transforms them from a stress source into a planning framework.
Key takeaways
BAS lodgement extensions through a tax agent provide valuable breathing space.
PAYG, FBT, and TPAR each follow predictable annual cycles — plan cash flow accordingly.
Superannuation must hit the fund by its due date to stay deductible.
Trust resolutions should be signed before 30 June to avoid default taxation.
If you’d like to stop worrying about what’s due when, 42 Advisory can create and manage a tailored compliance calendar covering BAS, IAS, FBT, TPAR, super and trust distributions — all on a fixed-fee model.
Because in business, as in the galaxy, knowing your schedule is the key to avoiding chaos.
Disclaimer: This article contains general information only and does not consider your personal circumstances. You should seek professional advice from a registered tax agent before acting on any information.